UK Statutory Residence Test Calculator
Runs the three parts of the SRT in the order the legislation requires: automatic overseas tests first, then automatic UK tests, then the sufficient ties table. Order matters, and checking ties first gets the answer wrong.
Runs entirely in your browser. 100% private.
- Correct statutory order, overseas tests decide first
- Separate tie tables for arrivers and leavers
- Country tie counted for leavers only
- Tells you which part of the test decided
Automatic tests
Ties
Not UK resident for this tax year
100 days in the UK with 0 ties, where 2 would be needed.
What this does not cover
Split-year treatment, exceptional circumstances that let up to 60 days be disregarded, and the deeming rule for days without a midnight. Any one of them can change the answer, and all of them turn on facts a calculator cannot see. Treat this as the standard position, not advice.
The SRT turns on a day count you have to be able to prove. iReside keeps that record automatically.
The SRT rests on a day count you have to prove
HMRC will ask how many days you spent in the UK, and a diary written afterwards is weak evidence. iReside keeps the count as it happens.
Common questions
- What is the Statutory Residence Test?
- The SRT, in Finance Act 2013 Schedule 45, is how UK tax residence is determined. It has three parts applied in a strict order: automatic overseas tests, automatic UK tests, then the sufficient ties test. The first part that gives an answer ends the analysis.
- What is the difference between an arriver and a leaver?
- A leaver was UK resident in one or more of the previous three tax years. An arriver was not. Leavers face a stricter tie table: at the same day count they need fewer ties to become resident, and the country tie counts only for them.
- What are the five ties?
- Family, accommodation, work of 40 days or more, a 90-day tie from either of the two previous tax years, and the country tie. The country tie applies to leavers only, which is a common source of a one-tie error that flips the result.
- Does 183 days automatically make me UK resident?
- Yes, under the automatic UK test, but only if no automatic overseas test applied first. Someone working full time overseas with fewer than 91 UK days is non-resident regardless of ties, because that test is reached earlier.
- What is split-year treatment?
- Relief that splits a tax year into a UK part and an overseas part when you arrive or leave partway through. There are eight cases with different conditions. This calculator reports the standard whole-year position and does not model them.
- What are exceptional circumstances?
- Up to 60 days in the UK can be disregarded where you were prevented from leaving by circumstances beyond your control. Whether they apply is fact-specific, so the calculator does not assume them.
- Is this advice?
- No. The SRT has edge cases that turn on facts a calculator cannot see, including split-year treatment, exceptional circumstances, and the deeming rule for days without a midnight. Use this to understand your position, then take advice on anything marginal.
Related tools
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This calculator is for informational purposes only and does not constitute tax, legal, or financial advice. Tax residency rules are complex and vary by jurisdiction. Consult a qualified tax professional for advice specific to your situation.
Generated by iReside, ireside.ai/tools
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For informational purposes only, not tax advice.